@Richard3655
I start with my disclaimer, I don't claim to be a tax expert.
Arizona State define the tax for STR as
Please note: Hotel, motel, or other transient lodging businesses that book stays for fewer than 30 days must still collect and remit TPT under the transient lodging or hotel classification.
Airbnb usually has agreements with states who of course want hotel tax income.
Airbnb does not make agreements at a city level.
State TPT:
Arizona imposes a 5.6% TPT on the gross receipts of short-term lodging businesses for stays of 29 nights or less. City of Phoenix TPT:
Phoenix has its own TPT, which is 2.3% for many business activities, including short-term rentals. However, the city also has a Transient Lodging tax for rentals of 30 days or less, which may be in addition to the TPT. Maricopa County:
Maricopa County also imposes taxes on short-term rentals, which are in addition to the state and city taxes